Many cities in California are considering the expansion of their Utility User Tax (UUT) to streaming video services. Such an expansion may be inconsistent with the cities’ existing ordinances, be invalid under Proposition 218...more

California Court Decision Rules on Mello-Roos Community Facilities Act of 1982 -
Community Facilities Districts formed by a landowner vote may be used to finance increased demand on pre-existing services, a California...more

If you vote by mail, then you’ve likely already received your August 30 primary ballot with a proposed amendment to the Florida constitution on the back. It is Amendment 4, and it is the only amendment on the primary ballot....more

Court rules that FERC policy permitting a tax allowance for pass-through entities may unjustifiably permit “double-recovery” of tax expense.
On July 1, the US Court of Appeals for the District of Columbia Circuit issued...more

This Week -
The North Carolina political community was saddened to learn Wednesday, that former Rep. Ruth Samuelson (R-Mecklenburg), who chose not to seek reelection in 2014, has been diagnosed with stage 4 ovarian...more

A California Court of Appeal signaled it is moving closer to making what could be a far-reaching decision in the consolidated cases of California Chamber of Commerce v. California Air Resources Board (Case No. C075930) and...more

In recent years, Maryland attempted to subsidize new power plants by guaranteeing prices for generating capacity at wholesale auctions administered by PJM Interconnection L.L.C. (PJM). Tuesday, the Supreme Court unanimously...more

The Supreme Court of the United States issued decisions in two cases on April 19, 2016:
Hughes v. Talen Energy Marketing, LLC, No. 14-614: Congress, though the Federal Power Act (“FPA”), 16 U.S.C. §791a et seq., vested...more

TRIAL COURT HOLDS THAT FEES RELATED TO THE NEW YORK HIGHWAY USE TAX ARE UNCONSTITUTIONAL -
In a class action lawsuit, an Albany County trial court held that flat highway use registration and decal fees charged to heavy...more

Having completed the first session of the 114th Congress, many in Washington are quickly turning toward the 2016 elections. In the coming year, the headlines will undoubtedly be dominated by electioneering but, after a...more

In the State of Alabama’s and CSX Transportation’s second trip to the U.S. Supreme Court, the Court held in a 7-2 decision on March 4 that Alabama’s sales tax on diesel fuel purchased and used by rail carriers—where motor and...more

Once again, shale oil and gas production dominated energy headlines in 2014, with a number of key economic, political, and legal developments making news across the country.
Bolstered by technologies like hydraulic...more

Bradley Arant Boult Cummings LLP’s State and Local Tax Team would like to share our year-end review—revisiting some interesting Tennessee tax developments for 2014 and announcing our annual “Tennessee Tax Issue of the Year.”...more

Although the NC General Assembly adjourned last summer it is customary to allow some laws that require lead time for implementation to go into effect on December 1st. The following is a list of NC laws that are new today...more

The D.C. Circuit has decided against ruling on the substance of whether the Abandoned Mine Land reclamation fee and the regulatory methods the Office of Surface Mining uses to collect it on exported coal create an...more

In exchange for a $2.6 billion cut to Ohio’s state income taxes, Gov. John Kasich has proposed a package of tax increases in other areas. Included among those increases would be the gradual implementation of a 2.75 percent...more

The decision, which will almost certainly be appealed, allows the Air Resources Board tocontinue to auction emission allowances.
On November 12, 2013, a California trial court decided that the California Air Resources...more

The Sacramento Superior Court has upheld the constitutionality of California Air Resources Board's ("ARB") cap and trade auctions in the related cases California Chamber of Commerce v. ARB and Morning Star Packing Company v....more

In a twin set of wins for the state, two lawsuits challenging California’s flagship cap-and-trade auction system first implemented in November 2012 were rejected by Sacramento Superior Court Judge Timothy Frawley this...more

A major taxpayer files 28 separate applications seeking certification of various systems, methods, devices and facilities as "pollution control facilities" within the meaning of the Property Tax Code. If the applications are...more

In the latest decision in the ongoing saga between CSX and the Alabama Department of Revenue (“ADOR”), the Eleventh Circuit U.S. Court of Appeals ruled that Alabama’s imposition of sales tax on diesel fuel purchases by...more

The 2013 Session, 108th General Assembly, considered numerous tax and related initiatives, many of which passed. The subject matter of these initiatives this year was very broad, ranging from efforts toward amending the...more

A second lawsuit has been filed challenging one of the centerpieces of California’s innovative cap-and-trade climate change regulatory program: the auction process implemented by the California Air Resources Board (CARB) to...more

The other shoe finally dropped. The much-speculated and much-anticipated “tax vs. fee” AB 32 Cap and Trade lawsuit has finally been filed. A diverse coalition of businesses and trade groups filed a lawsuit in a state superior...more

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